| Show MUST RECEIVE TAX MONEY ONLY Whatever Else County Treasurer Accepts Mus b With Auditors Certificate AttorneyGeneral Bishop today wroto and formulated the following opinion to County Attorney S A King ot Utah county Dear SirIn favor of sour date June let you aubmlt tho following and ask the opinion of this office thereon Must the county treasurer receive n money Into the county treasury except taxes unless the same Is I accompanied Iy the certificate of tho county auditor Certifying the amount to the treusur er7 er7In In this connection you refer this of flea to sectons Ml 604 C12 and C1G9 of the led Statutes which we will ex umlne In their order Section CD I I I provides o a duty of the county treasurer that > Ille must receive no money Into the treasury except ex-cept tuxes moOS accompanied by the certtlcate of the auditor provided for In chapter eight of this title The provision referred to chapter eight reads The auditor must examine and state the accounts of all persons Indebted to the county or holding money pujablo Into th county treasury and must certify > cer-tify tho amount to the treasurer and upon presentation and ting ot the treasurers receipt therefor give to such person a discharge and charge the treasurer with tho amount received by him Section 613 provides that I shall bo the duty oho uudlo to make all eX nlnUoo ot tile book and uc < ount ot the county treasurer the county clerk the county lecorder the sheriff and the county mupervisor during each month and to examine the books of Justices of the Peace 26 often a 10 my dnl I I isis necessary is st fAn I is f-An accounting Is I required of the justices Jus-tices ot the pcacu by the provisions of language section i ME3 1 S In tho following Whn a fine Is I paid or bal forfeited the Juvilce must pay the same 10 lh county treasurer Ithln thirty doss thereafter The only apparent dltncult appears to be In reconciling the language of section Cli I I wherein It provides Drat the auditor shall examine the books of the Justices of the peace ns 01 ten an he may deern necessary anti otn maS < < section 119 reiulrlrr Jute to pay certain moneys Into A7e treasury withIn with-In thirty days after Its receipt when taken In connection with She 10u i > vlslons ot section GG4 f oboe set out eton which requires the auditors certificate to rarcompany 1 sums except taxes paid Into the county treasury The dlillcuity li I mare apparent than real 1 I an of opinion that the mind of the Legislature was directed toward reedy In the ei existing In accounting ac-counting for Public revenue other than taxes I these provisions of the statute can be construed together and such accomplish construction this result I must receive From the fact that the Justices of the peace are reulret tu account as provided pro-vided In section C129 I would not necessarily follow that their hokl should be audited every thirty day The provisions ot eton 612 requires the books of the county ulllccrs tu be unlned and audited nl smue little during every period of thirty days But I Is I my opinion that It Is wholly within the discretion of the county auditor as to how frequently ho examInes exam-Ines lh books 11 justices or the peace The object of the stm outlined In thes v sections 1 to furnish r complete record of receipts and disbursements of public money A record of all sums Paid over to the treasurer by Justices of the peace or other persons must bo made upon the auditors books and certllled by him to that officer The object of the auditor certificate Is I Mar M-ar prise the treasurer that the amount sought to be paidover Is I of rord In his olllec A certificate for any amount would be a discharge of the justice or other person pro tanto only and It upon up-on a subsequent xlloaUon or the hooks an Irregularity was disclosed the lurty delinquent would be amenable to further proceedings In respect thereto You are therefore advised that t the county treasurer I not authorized to receive money from any pource whatever what-ever except taxes without tho auditors audi-tors certificate acrompinylng I And that I Is I the duty of the auditor ipon application therefor to UpOI applcton certify to the treasurer at any time an Y which 1 I the debtor desire 1 to cover Into the treasury as provided by law r |
